Florida Department of Revenue
DR-309640
R. 01/13
Application for Refund of Tax Paid on Undyed Diesel
Consumed by Motor Coaches During Idle Time in Florida
Rule 12B-5.150
Florida Administrative Code
Effective 01/13
THIS APPLICATION IS TO BE USED FOR CALENDAR YEAR 2016 .
NOTE: Your refund application will be rejected if fields in red are not completed in full.
Name of applicant: . . . . .
Business street address: .
Business city, state, ZIP: .
Mailing street address: . .
Mailing city, state, ZIP: . .
Contact person: . . . . . . .
Applicant federal employer
identification number:
–
Applicant Florida sales tax
number (if applicable)
Telephone number
(include area code):
Email address:
Part I – Computation of Net Refund Due
Business Partner Number:
1.
Total gallons of undyed diesel fuel consumed by motor coach during idle in Florida
(from Part III - Idle Consumption Schedule - “Total Gallons Eligible for Refund”)....................................... _______________________________________
2.
Total gallons of undyed diesel fuel purchased in Florida (Part IV, Line 1).................................................... _______________________________________
3.
Net refundable gallons (lesser of Line 1 or Line 2)....................................................................................... _______________________________________
4.
0.317
Amount refundable per gallon..................................................................................................................... _______________________________________
5.
Total fuel tax refund (Line 3 multiplied by Line 4)......................................................................................... _______________________________________
6.
Average cost per gallon excluding fuel tax (Part II, Line 17)...................................................................... $ _______________________________________
7.
Net cost of refundable gallons (Lines 3 multiplied by Line 6).................................................................... $ _______________________________________
8.
Total state sales tax (Line 7 multiplied by 6%)........................................................................................... $ _______________________________________
9.
Total discretionary sales surtax (Line 7 multiplied by discretionary sales surtax rate).............................. $ _______________________________________
10. Total sales tax due (Line 8 plus Line 9)...................................................................................................... $ _______________________________________
11. Net refund due (Line 5 minus Line 10)....................................................................................................... $
,
,
.
Part II – Computation of Average Cost Per Gallon
12. Total gallons of undyed diesel fuel purchased in Florida (Part IV, Line 1).................................................. _______________________________________
13. Total cost of fuel purchased in Florida (Part IV, Line 2).............................................................................. $ _______________________________________
14. Total state & local option fuel tax rate for undyed diesel........................................................................... 0.317
_______________________________________
15. Total state & local option fuel tax paid on purchases (Line 12 multiplied Line 14).................................... $ _______________________________________
16. Cost of fuel (Line 13 minus Line 15)........................................................................................................... $ _______________________________________
17. Average cost per gallon (Line 16 divided by Line 12 - carry to 4 decimal places)
Enter here and on Part I, Line 6................................................................................................................. $ _______________________________________
Under penalty of perjury, I decalre that I have read this application and the facts stated in it are true.
______________________________________________________ Signature of Applicant
______________________________________________________
Date
Mail to : Florida Department of Revenue, Refunds, PO Box 6490, Tallahassee FL 32314-6490
Fax 850-410-2526
PART III
Schedule of Fuel Consumed During Idle in Florida
DR-309640
R. 01/13
Page 2
This schedule must include the applicable information for each motor coach that consumed diesel fuel tax-eligible for the refund.
Grand Total of Column F Enter Here and On Part I, Line 1)
Column A
Column B
Column C
Column D
Column E
Column F
Bus Identification
Total Miles Operated
Total Miles Operated
Percentage of Use
Total Gallons
Total Gallons
in Florida
in All States
in Florida
Consumed During Idle* Consumed During
(Column B divided by Column C)
Idle in Florida
(Column D multiplied
by Column E)
Total Gallons Eligible For Refund * This figure must reflect the actual consumption of fuel at idle as determined via an on-board computer capable of measuring actual gallons consumed during idle. Motor
coaches which do not have an on-board computer with the capability to provide actual measurement of fuel consumed during idle are not eligible for the refund.
The number
of gallons
purchased
Column C
Date Purchased
Attach additional sheets if needed.
Column B
Column A
Invoice Number
Invoiced Price
Including Taxes
Column D
Name of Supplier
Column E
The license number, or other
identification number, of the
motor coach
Column F
* If actual invoices are submitted in lieu of completing Columns A through G, these totals must agree with the sum of the actual invoices.
Column G
The DEP storage tank facility
identification number for the
Supplier, or Supplier’s FEIN
Line 2 - Total Price Paid For Gallons Purchased in Florida.......................................... ______________________ Enter on Part II, Line 13 (Must Equal Sum of Column D*)
Line 1 - Total Gallons of Undyed Diesel Purchased in Florida..................................... ______________________ Enter on Part I, Line 2, and on Part II, Line 12 (Must Equal Sum of Column B*)
Summary of Schedule
PART IV
Schedule of Undyed Diesel Fuel Purchased in Florida for Use in a Motor Coach
DR-309640
R. 01/13
Page 3
General Information and Line-by-Line Instructions
A Power of Attorney, Florida Department of Revenue Form DR-835, must be properly
executed and included if this application is prepared by your representative.
What is Eligible for Refund?
The Florida fuel tax paid to your supplier on undyed taxpaid diesel fuel purchased in Florida and consumed by
the engine of a “qualified” motor coach during idle time
for the purposes of running climate-control systems and
maintaining electrical systems for the motor coach in this
state. A “qualified” motor coach is one which is:
• Privately owned.
• Designed to carry nine or more passengers.
• Has a gross vehicle weight of at least 33,000 pounds.
• Used exclusively in the commercial application of
transporting passengers for compensation.
• Has the capacity to measure diesel fuel consumed
in Florida during idling separate from diesel fuel
consumed to propel the vehicle in this state, by way
of an on-board computer.
When Can I File?
A purchaser may make one claim per calendar year.
The annual refund claim must be submitted before April 1
of the year following the year in which the tax was paid.
Line-by-Line Instructions
You must first complete Schedules III and IV.
Part I – Computation of Net Refund Due
Line 1.
Enter the “Gallons Eligible for Refund”
as reported on Part III - Schedule of Idle
Consumption.
Line 2.
Enter the total from Line 1, “ Total Gallons of
Undyed Diesel Purchased in Florida” (Sum of
Column B) from Part IV - Schedule of Undyed
Diesel Fuel Purchased in Florida for Use in a
Motor Coach.
Line 3.
Enter the lesser of Line 1 or Line 2. This
will be the net number of gallons eligible for
refund. Only gallons of fuel purchased in
Florida are eligible for refund.
Line 4.
The fuel tax rate eligible for refund during
the calendar year, as provided in section
206.8745(8), Florida Statutes, is entered by the
Department.
Line 5.
Multiply Line 3 by the rate shown on Line 4 and
enter here. This is the amount of your fuel tax
refund prior to the sales tax offset.
Line 6.
Enter the amount from Part II, Line 17.
Line 7.
Multiply Line 3 by Line 6. This is the cost of
the net gallons eligible for refund.
Line 8.
Multiply Line 7 by 6% and enter here. This is
the total state sales tax due on the cost of the
fuel eligible for refund.
Line 9.
Multiply Line 7 by the applicable local
discretionary sales surtax rate in your county
and enter here. The local discretionary
sales surtax rate can be obtained on
DR-309640
R. 01/13
Page 4
Department of Revenue’s Internet site at
www.myflorida.com/dor
Line 10. Add Line 8 and Line 9 and enter here. This is
the total sales tax amount due on the gallons
eligible for refund.
Line 11. Subtract Line 10 from Line 5 and enter here.
This is the net amount of refund due.
Part II – Computation of Average Cost Per Gallon
Line 12. Enter the total from Line 1, “ Total Gallons of
Undyed Diesel Purchased in Florida” (Sum of
Column B) from Part IV - Schedule of Undyed
Diesel Fuel Purchased in Florida for Use in
a Motor Coach. This amount should be the
same as the amount shown on Part I, Line 2.
Line 13. Enter the amount from Line 2 - “Total Price
Paid for Gallons Purchased in Florida” from
Part IV, Schedule of Undyed Diesel Fuel
Purchased in Florida for Use in a Motor Coach.
Line 14. The applicable state and local option tax
rate for undyed diesel purchased during
the calendar year, as provided in section
206.8745(8), Florida Statutes, is entered by the
Department.
Line 15. Multiply Line 12 by Line 14 and enter total here.
This is the total state and local option fuel taxes
paid on undyed diesel purchased in Florida.
Line 16. Subtract Line 15 from Line 13 and enter
here. This is your total cost of undyed diesel
purchased in Florida less the state and local
taxes.
Line 17. Divide Line 16 by Line 12 and enter total
here. The result must be carried out to four
decimal places.
Part III – Schedule of Fuel Consumed During Idle in
Florida
This schedule should be completed only
for those buses that had some mileage in
Florida.
Column A. Enter the motor coach identification
number for each bus in this column. The
identification number may be the vehicle
serial number or license number.
Column B. Enter the total miles traveled by this bus in
Florida during the calendar year.
Column C. Enter the total miles traveled by this bus in all
states during the calendar year.
Column D. Divide Column B by Column C and enter the
result here. This is the percentage of usage
allocated to Florida.
Column E. Enter the total gallons consumed during idle
by each bus for the calendar year. This must
be supported by records generated from an
on-board computer. The on-board computer
General Information and Line-by-Line Instructions continued
must be able to identify the motor coach, the
actual gallons consumed during idle time,
and the beginning and ending dates of the
period in which the fuel was used.
Column F. Multiply Column D by Column E and enter
the result here. This figure is the undyed
diesel gallons consumed during idle in
Florida. The total of this column, for all motor
coaches, should be entered on Part I, Line 1
of the Refund Claim.
Part IV – Schedule of Undyed Diesel Fuel Purchased
in Florida for Use in a Motor Coach
The applicant must submit original invoices or copies
of original purchase invoices showing the taxes paid.
An applicant may submit a schedule of purchases
containing the information required by s. 206.41(5)
(b)(1), F.S. instead of original invoices. Completing
Columns A through Column G on this schedule will
satisfy these requirements. The information required by
s. 206.41(5)(b)1, F.S., is listed below:
a) The name, post office address, and residence
address of the purchaser.
b) The number of gallons purchased.
c) The date on which the purchase was made.
d) The price paid for the motor fuel or diesel fuel.
e) The name and place of business of the seller of the
motor fuel or diesel fuel.
f) The license number, or other identification number, of
the motor vehicle or boat of the purchaser.
g) The Department of Environmental Protection (DEP)
storage tank facility identification number for the
seller’s location, if the location is required to be
registered in accordance with s. 376.303, F.S.
We will accept a fuel management report issued by a
“ third party” instead of the Schedule of Purchases.
However, the fuel management report must provide
the same information as required on the Schedule of
Purchases with the exception of item (g) above.
All applications for refund must contain sufficient
information and documentation for the Department to
determine the amount of the refund claim due. This
information and documentation must also be maintained
at your place of business. If your application does not
contain the information and documentation required for
the Department to determine the amount of refund due,
the Department will issue a written request to you for
the additional information or documentation required
to determine the amount of refund due. The written
request will be issued within 30 days of receipt of your
application.
Whether you are submitting original invoices, or
completing the schedule of invoices, you must complete
at least Line 1 and Line 2 of this Schedule.
DR-309640
R. 01/13
Page 5
Line 1.
Enter the total number of gallons purchased
in Florida. If you are completing this schedule
of invoices, this number must equal the total
number of gallons reported in Column B of
the schedule. If you are submitting original
invoices without completing this schedule, the
total number must equal the total number of
gallons reflected on original invoices submitted
with your refund application.
Line 2.
Enter the total invoiced and paid cost of
the gallons reported on Line 1. If you are
completing this schedule of invoices, this
number must equal the total cost reported
in Column D of the schedule. If you are
submitting original invoices without completing
this schedule, the total number must equal
the total price reflected on original invoices
submitted with your refund application.
If you are submitting original invoices with your refund
claim, it is preferable, but not required, that you complete
Column A through Column G of this schedule. If you are
not submitting original invoices with your refund claim,
you must complete Column A through Column G for
each purchase in Florida.
Column A. Enter the invoice number documenting the
purchase.
Column B. The number of gallons purchased.
Column C. The date on which the purchase was made.
Column D. The price paid for the motor fuel or diesel
fuel. This amount should be the total cost
of the fuel including taxes.
Column E.
The name of the seller of the diesel fuel.
Column F.
The license number, or other identification
number, of the motor coach.
Column G. The Department of Environmental Protection
storage tank facility identification number
for the seller’s location, if the location is
required to be registered in accordance with
s. 376.303 F.S., or the supplier’s Federal
Employee Identification Number. The
Department of Environmental Protection
storage tank facility identification number
can be obtained through DEP’s Internet
site at http://www.dep.state.fl.us/waste/
categories/tanks/pages/registration.htm
Mail to:
Florida Department of Revenue
Refunds
PO Box 6490
Tallahassee FL 32314-6490
850-617-8585